International Tax & Treaties

For U.S. persons holding financial assets outside the United States, specific disclosure obligations apply beyond the standard income tax return […]

Understanding your US tax residency status is crucial for tax compliance. The Substantial Presence Test determines if you’re a Resident Alien (Form 1040) or Nonresident Alien (Form 1040-NR). Special attention is required for “Dual-Status” individuals in their first and last years of residency. Consult a tax professional for accurate determination.